IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
Year:2018 | Volume:2 | Issue:4 |Papers Count:9

The aim of this research is to evaluate the capacity of mudaraba and rent contract in keeping expected productivity of employers with desirable job satisfaction of employees to solve some problems in agency contracts in audit firms. To do this, first the audit firms based on their revenues were classified to small, medium and large firms. Also the employer's questionnaire for measurement of productivity and employee's questionnaire for measurement of job satisfaction were prepared. Then the validity and reliability of questionnaires was evaluated. Among the 94 samples including 30 institutes which include 30 employers, 60 employees answer the questionnaires. This research was conducted in 2015. The results indicate that mudaraba increases productivity and job satisfaction and the rent decreases productivity and job satisfaction. The evaluation of the productivity components (ability, clarity, evaluation, incentive, help, and validity) and job satisfaction components (payment, promotion, colleagues and supervisors, organization justice) show that mudaraba does not improve all variables but decreases merit payment and promotion and in relation to validity is ineffective. Also rent contract does not decrease all variables but increases promotion and ability and like mudaraba is ineffective on validity. Also evaluation of demographic variables (sex, age, academic degree, organization size, organizational position and job experience) does not show significant differences, except that among large firms to small and medium firms just in productivity in rent condition. If the results of research along with economic environment is investigated, it would be determined that mudaraba and even rent contract find meaning in Islamic environment; so the weaknesses of mudaraba in merit payment, promotion opportunities and validity in such an atmosphere that makes fair flow of wealth and prevents exclusivity, can be removed. Therefore the creation of Islamic environment and avoiding market monopoly in audit firms is suggested in this research.

The purpose of present study is to investigate the relationship between Relativism, Job Satisfaction with accountants and auditors' Machiavellianism. The present study is a descriptive-survey study and the statistical population of the study consisted of all individuals employed in the audit firms and accountants of private companies in year 2016. The sample size consist of 298 people includes 176 accountants and 122 auditor. Sample members are selected using available sampling method. To collect data is used to the Minnesota Job Satisfaction Questionnaire (1940), Forsyth's Ethical Approach (1980) and the Fourth Edition of the Christie and Geis Machiavellianism Questionnaire (1970). The analysis of hypotheses is done using the method of Kolmogorov-Smirnov test, multiple regression, Pearson correlation, Independent T test and Nova using spas software. The results show that there is a positive and significant relationship between relativism and Machiavellianism and between job satisfaction and relativism. In the study of the level of Machiavellianism, job satisfaction and relativism, there is no difference in the society of accountants and auditors. Other findings indicate that there is a difference in the level of job satisfaction between men and women, an increase in the level of Machiavellianism in people with undergraduate education a higher professional background, and a postgraduate student position and job satisfaction in people with management Job position and relativism in individuals with Master's degree is higher than others. The results of the present study provide important findings for standardizers and drafting institutions in order to take more serious measures to reduce unethical actions and thereby increase job satisfaction and productivity of members of the accounting and auditing profession.

The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic services such as auditors and academicians. A survey research was carried out and was distributed to the target population who are accounting profession and academicians and user of forensic accounting (lawyer) in the yazd in 2017. a statistical sample of 297 cochran formula people was selectd. they were given a standard questionnaire which is referable in aicpa & international and experts appored the accounting profession and collected by statistical Topsis Technique. The top information on the essential traits that forensic accountants is responsiveness. The top information on the basic/core skills of the forensic accountants is auditing skills, The top information of relevant enhanced skills for the forensic accountants is analyze and interpret financial statements and information, the top information of ethical values to enhance the effectiveness of forensic services is Justice.

The aim of the present research is to investigate the effect of personal and social factors on the perceived moral intensity by accountants of companies listed on the Tehran Stock Exchange (TSE), and prioritizing these factors. This research is a quantitative study, which collects its information based on the survey approach. The statistical population of the study is the accounting employees of the TSE in 2015. In total, , 250 questioners was sent to the financial managers and accountants of the active firms on the TSE in order to examine the effect of gender, age, education level, major of the study, and religiosity on the moral intensity. The results of testing hypotheses, by exerting structural equation modelling, indicate that gender posits a negative and significant effect, and age and religiosity provide positive and significant effect on the perceived moral intensity; whereas, education level and major reveal insignificant effect on the perceived moral intensity. The results of prioritizing these factors demonstrate that religiosity, and gender respectively, provide the largest effects on the perceived moral intensity. Hence, in order to increase accountants’ perception of moral intensity, it is vital to pay attention to such solutions as execution of educational moral programs and cultural and religious plans in universities and companies, as they would have a positive effect on moral intensity.

Individuals with different personal attributes perform immoral acts for the first time. For later times, they are based on their behavior, and their immoral behavior becomes bigger and larger. This operation is referred to as slippery slope argument. In contrast, there are also people who are when wanted or unwanted in An unusual, small, and unhealthy behavior is faced with negative emotions, and in future decisions seek to compensate for this. That behavior is also referred to as a Licensing or compensatory behavior. On the contrary, the slippery slope. Both theories can exist in accounting, which depends on individual and environmental differences. In this research, individual differences, such as the source of internal locus control and fear as negative effect, have been investigated, that could provide important insights in escalating ethical situations regarding what types of individuals are more likely to engage in a slippery slope (consistent) pattern of behavior compared to compensatory (or licensing) behavior in accounting related scenarios. The research method is semi-experimental, applied and of a cross-sectional type. The time of research is cross-sectional in 2017. The statistical population of this study is graduate accounting (PhD) students of all universities of Iran. Using Cochran formula, 325 people were selected. In the next step, a structure for slippery slope behavior was created and using variance analysis by designing a general linear model after proving a significant effect between the variables, the comparison of the mean of different groups after their placement in the slippery slope structure was dealt. The results of this research show that individual characteristics including high levels of fear as a negative affective state indicate behavior that results in a slippery slope. In contrast, negative affliction (fear) leads less to compensatory behavior. On the other hand, people with a high internal locas of control, when negative affect (fear) is low, show compensatory behavior.

This research tries to explain the model for companies ranking from aspect of the level of environmental and social and corporate governance reporting (ESG) with the Analytical Hierarchy Process method in Iran. To achieve the goal, the questionnaire prepared on based a conceptual model derived from the frameworks, guidelines, existing ranking systems in the field of social responsibility (CSR), sustainability reporting (SR), environmental and social and governance (ESG). Then the questionnaire was given to the experts for questioning and its results were extracted with Using the Analytical Hierarchy Process (AHP) method. Finally, by checking the frameworks and guidelines and ranking systems, a checklist of criteria was prepared and the research data were collected by content analysis method from financial reports of active companies of various industries during 2011-2015 The results of the research show that the dimensions of social, environmental, and corporate governance disclosure are coefficients in the ESG rating model respectively 0. 388, 0. 337 and 0. 275. In addition, the incompatibility rate of all dimensions and components is less than 0. 1 and acceptable. The findings also show that the average rating of the ESG disclosure in Iran is about 29%. The findings also show that the highest rating of ESG disclosure in Iran is in the range of 40 to 50 percent, and the disclosure of corporate governance information in the reports of Iranian companies has risen in recent years. The low level of disclosure of the ESG dimensions in Iranian companies indicates the current status gap from the experts' expectations.

The aim of this study is to investigate the influence of social responsibility on systemic risk and idiosyncratic (unsystematic) risk in firms listed in Tehran Stock Exchange. In order to calculate systemic risk and idiosyncratic risk, the market model is used and corporate social responsibility index calculated by using data envelopment analysis (input-oriented and output-oriented); for testing research hypotheses, data of 90 listed companies in Tehran Stock Exchange during 2011 to 2015 were used. Results showed that input-oriented social responsibility and output-oriented social responsibility have a significant and negative effect on systemic risk and idiosyncratic risk. Social responsibility reduces the risk (systematic and idiosyncratic), because companies with high social capital have a great ability to deal with shocks (domestic or foreign). Particularly suitable relationships among stockholders make such companies secure like insurance, which maintains demand and supply coherently during a crisis and enhances the flexibility in sudden events and facilitates the recycling and stable growth.

Auditor's professional skepticism is considered as a behavioral and specialized feature that reduces the cost of representing and promoting the general level of the community. Based on this, recognizing personality and behavioral characteristics in enhancing or reducing doubt on auditors' behavior is a matter of great importance. So this research is understandable, By Interpretative-Structural Analysis It seeks to design a model based on categorizing and differentiating the factors influencing professional auditors' skepticism. The research was conducted in a one-year period between June 2016 and June 2017. The combined research methodology is based on the identification of the factors affecting professional skepticism of the auditors by examining theoretical and theoretical foundations and performing the Delphi analysis with the participation of 16 specialist members as panel members, and in the quantitative part through the formation of the matrix Structural self-analysis is sought after structural and interpretive modeling, in which 12 researchers participated in the research. The results of the research show that, the most basic factors of audit auditor's skepticism at the thirteenth level and the twelfth level of auditor's neutrality are surrounded by audit standards, surrounded by audit skills and surrounded by the rules and regulations of the stock exchange, That these indices are related to the subsidiary autonomy and auditor's expertise in Delphi results. Also, at the highest level and in fact the least effective factor on the professional skepticism of the subsequent auditors is the discretion of the component of accountability as a psychological characteristic.

The accounting profession has faced numerous scandals in recent years, which has affected the moral character of accountants. Many decision makings of accountants and managers are influenced by their personal moral values. meanwhile Tax evasion as an immoral phenomenon is one of the concerns of the accounting community. This study aimed to investigate the relationship between two main characteristics of personal moral philosophy-idealism and relativism-with the attitude to tax evasion. For data collection, the Ethics Position Questionnaire of Forsyth (1980) and McGee and Noronha questionnaire of tax evasion (2008) were used. 193 of each questionnaire were collected in Tehran during 2016. Two statistical software, SPSS and EXCEL, were used to test the hypotheses. Kolmogorov-Smirnov test was used to assess the normal distribution of data and T test, correlation and analysis of variance (ANOVA) were used due to the normal distribution of data. The results showed that there is a significant positive relationship between relativism and attitude to tax evasion but there is no significant relationship between idealism and attitude to tax evasion. Also, Control variables included Level of Education, gender and type of employment (private or government) have no impact on attitudes to tax evasion.